Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (F2026L00133)

Schedule 1   Superannuation guarantee reforms to address unpaid superannuation

Part 2   Other amendments

Bankruptcy Regulations 2021

23   Subsection 34(3)

Insert:

charge percentage means the charge percentage (within the meaning of subsection 17A(2) of the Superannuation Guarantee (Administration) Act 1992) divided by 100.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).